This is at least 20 years old, and is as valid now, as it was back then.  Our training folks used to show it up on the overhead projector before any training course kicked off.

I suspect the artwork is by Hank Ketcham, but I don’t know.

1. IT Labour
2. Helpdesk Support
3. Licensing
4. End user productivity.

- as seen in a senior management “Let’s reduce costs by off shoring to India” briefing paper.